61.assessed level of material misstatement risk 重大错报风险的评估水平 9-93aC.|}
62.simall business 小规模企业 @woC8X
63.accounting system 会计系统 L|J~9FM
64.test of control 控制测试 `x
Ih\q
65.walk-through test 穿行测试 TvM24Orct
66.communication 沟通 ,LZ(^u
67.flow chart 流程图 0x71%=4H^x
68.reperformance of internal control 重新执行 -[$&s FD
69.audit evidence 审计证据 ?4sJw:
70.substantive procedures 实质性程序 "kr,x3
=
71.assertions 认定 Pi){ h~B>
72.esistence 存在 )!a$#"'
73.occurrence 发生 KII ym9%
74.completeness 完整性 w[sR7T9*
75.rights and obligations 权利和义务 Fr;lG
76.valuation and allocation 计价和分摊 (#z;(EN0t
77.cutoff 截止 V{GXc:=
78.accuracy 准确性 ~p^7X2% !
79.classification 分类 +6376$dC
80.inspection 检查 oLP]N$'#
81.supervision of counting 监盘 : I)G v
82.observation 观察 5p
)IV>G
83.confirmation 函证 1J'pB;.]s
84.computation 计算 e?=elN
85.analytical procedures 分析程序 ymkR!
86.vouch 核对
!qaDn.9
87.trace 追查 o&,Y<$!:VH
88.audit sampling 审计抽样 5[<F_"x
89.error 误差 $m8leuo)
90.expected error 预期误差 8}z3CuM
91.population 总体 Cya5*U0=
92.sampling risk 抽样风险 >2Ca5C
93.non- sampling risk 非抽样风险 A8!Ed$@
94.sampling unit 抽样单位 5qiI.)
95.statistical sampling 统计抽样 Q"'V9m7
i
96.tolerable error 可容忍误差 6ZOAmH fs
97.the risk of under reliance 信赖不足风险 HtUG#sc&`{
98.the risk of over reliance 信赖过度风险 z5 pc3:
99.the risk of incorrect rejection 误拒风险 u}m.}Mws
100. the risk of incorrect acceptance 误受风险 6Hn)pD# U
101.working trial balance 试算平衡表 Y-]YDXrPQ
102.index and cross-referencing 索引和交叉索引 ] R<FKJ[
103.cash receipt 现金收入 Yw[{beo
104.cash disbursement 现金支出 ZOn_dYjC
105.bank statement 银行对账单 >-zkB)5<,#
106.bank reconciliation 银行存款余额调节表 @?d?e+B
107.balance sheet date 资产负债表日 0d`5Gy_ D%
108.net realizable value 可变现净值 +;6)
109.storeroom 仓库 j8c6[ih
110.sale invoice 销售发票 YLmjEs%
111.price list 价目表 zLK
\I~rU!
112.positive confirmation request 积极式询证函 RJ*F>2
113.negative confirmation request 消极式询证函 */Cj$K
Y70
114.purchase requisition 请购单 6qDfcs
115.receiving report 验收报告 )Oe`s(O@[I
116.gross margin 毛利 0 {,h.:
117.manufacturing overhead 制造费用 CrO`=\
118.material requisition 领料单 ~$ *`cO
119.inventory-taking 存货盘点 V4EM5 Z\k
120.bond certificate 债券 /6jGt'^U
121.stock certificate 股票
&N9IcNP
122.audit report 审计报告 D2)i3vFB
123.entity 被审计单位 Ge0Lb+<G
124.addressee of the audit report 审计报告的收件人 \=Nm5:
125.unqualified opinion 无保留意见 n.I2$._(b
126.qualified opinion 保留意见 5}7ISNP;f
127.disclaimer of opinion 无法表示意见 #!L%J<MX
128.adverse opinion 否定意见